Tests on the subject matter
"International standards of accounting, reporting and auditing"
1.Izvestno that each country has the right to develop their national accounting standards and reporting. In our country, such standards referred to Russian Accounting Standards (RSBO). What (public documents) add up these standards?
2. What do you understand by the term "international standards of accounting and financial reporting"?
3. What organization in the territory of the Russian Federation should be required to apply international accounting standards and financial reporting?
4.Predstavte that you are the legislators. With international standards of accounting and financial reporting would you borrowed for improving Russian accounting?
5. In what is the main problem of the impossibility of implementation of IFRS throughout, t. E. In all countries as national standards?
6.Schitaete Do you need RSBO convergence with IFRS?
7. As of the methods of preparation of international standards, in your opinion, is the most appropriate and practical?
8.Obyasnite why it is important to reflect the IFRS business transactions based on their economic substance, not legal form. What negative consequences in financial reporting are possible in the case of ignoring this principle?
Answers to questions on the laws + link
This information is contained in the report "Report of Cash Flows."
Assumptions and qualitative characteristics of financial statements